2008 (4) TMI 655

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..... per : B.S.V. Murthy, Member (T)]. - The appellants are challenging the rate of duty on fuel/oil of engine room tanks, the duty on foodstuff on board the ship, duty of 1% landing charge on CIF value of the ship imported for breaking. As regards the liability of customs duty on fuel oil in the engine room, the issue stands decided by the judgment of the Tribunal in the case of Shiv Marine Indust .....

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..... ance that landing charges are assessed on percentage basis. On this basis, the appellant claimed that since the duty was collected before the goods came on land, the landing charges cannot be collected. They have not produced any evidence of actual expenses incurred by them. Further, as observed by the Commissioner (Appeals) that If the appellant s contention is accepted, then it will lead to the .....

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